Regulation 6 Imported goods not to be subject to the control of any HMRC officerC1I1I2
United Kingdom
(1)
This regulation applies where—
(a)
goods are declared for the free-circulation procedure by conduct as provided for by regulation 4; and
(b)
the goods have left the place specified in a public notice given under regulation 3(1)(c)(i).
(2)
As soon as the goods leave that place, they are no longer subject to the control of any HMRC officer (and accordingly, nothing in paragraph 17 of Schedule 1 to the Act applies in relation to the goods).
Annotations
Modifications
- C1
Pt. 2 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 35; S.I. 2020/1643, reg. 2, Sch.
Commencement
- I1
Reg. 6 not in force at made date, see reg. 1(2)
- I2
Reg. 6 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.